The tariff classification of two women’s garments from India.Dear Mr. Gupta:

NY J84046 May 15, 2003 CLA-2-61:RR:NC:WA:361 NY J84046 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6204.62.4020 Mr. Nitin Gupta, Managing Director Triburg USA, Inc. 53 West 36th Street, Suite 802 New York, NY 10018 RE: The tariff classification of two women’s garments from India. Dear Mr. Gupta: In your letter dated May 7, 2003, you requested a classification ruling for two women’s garments. The samples are being returned as you requested. Style MWI-SW-2003-1 consists of two garments, a top and a pair of pants. The top is constructed from 100 percent cotton knit fabric and has ¼ inch adjustable elasticized shoulder straps; a square neckline in front; the upper edge of the back that extends front side seam to side seam; and a hemmed bottom. The entire upper edge is trimmed with elasticized fabric, similar to that used for the shoulder straps. The top also has a shelf bra liner with a ¾ inch elastic bottom. The pants of this style are constructed from 100 percent cotton woven fabric and have an elasticized waistband with openings for a drawstring; and leg openings finished with ½ inch lace trim. The applicable subheading for the top of style MWI-SW-2003-1 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton: Tops. The duty rate will be 10.9% ad valorem. The applicable subheading for the pants of style MWI-SW-2003-1 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers: Of cotton. The duty rate will be 16.7% ad valorem. The top of style MWI-SW-2003-1 falls within textile category designation 339; the pants of style MWI-SW-2003-1 fall within textile category designation 348. Based upon international textile trade agreements products from India are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division